Majer Corporation makes a product with the following standard costs Standard Standard Quantity or Standard Price or Cost Per Hours -4 ounces 0.4 hours 0.4 hours Rate Unit Direct materials Direct labor Variable overhead 3.00 per ounce $19.20 $13.00 per hour 5.20 5.00 per hour 2.00 The company reported the following results concerning this product in February Originally budgeted output Actual output Raw materials used in produetion Actual direct labor-hours Purchases of raw materials Actual price of raw naterial Actual direct labor rate Actual variable overhoad rate 4,800 units 4,900 units 30,230 ounces ,910 hours 32,600 ounces $2.90 per ounce $ 12.40 per hour $4.90 per hour The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases varlance is computed when the materlals are purchased. The varlable overhead rate varlance for February is Mutiple Choice $191 U 5191 F 5196 U $196 F